Manufacturing
Variable Overhead Spending Variance
Recording the difference between actual variable overhead costs and the amount expected for the actual hours worked.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Overhead (Control) | Expense (+) | 500.00 | - |
| Variable OH Spending Variance (Unfavorable) | Expense (+) | 50.00 | - |
| Accounts Payable / Cash | Liability/Asset (-) | - | 550.00 |
💡 Accountant's Note
This tells you if you paid more for electricity or lubricants per hour of machine time than you planned.
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